https://www.taxtmi.com/caselaws?id=333021 The Tribunal remanded the limitation issue to verify the date of receipt of foreign exchange for refund claims related to input services. It upheld that non-registration of premises cannot be a ground to reject a refund claim, citing High Court precedent. The Tribunal clarified that registration is not mandatory for specific refunds, allowing refund of CENVAT Credit on immovable property services. The appeal was disposed of accordingly, with the stay application also being disposed of. en-us Tue, 05 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333021 The Tribunal remanded the limitation issue to verify the date of receipt of foreign exchange for refund claims related to input services. It upheld that non-registration of premises cannot be a ground to reject a refund claim, citing High Court precedent. The Tribunal clarified that registration is not mandatory for specific refunds, allowing refund of CENVAT Credit on immovable property services. The appeal was disposed of accordingly, with the stay application also being disposed of. Case-Laws Service Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333021